本研究採用行政院主計總處 2014–2018 年人力運用調查，以及 2016–2017 年人力運用擬追蹤調查，分別以差異中的差異 (difference-in-differences) 方法和一階差分 (first difference) 方法，將受一例一休政策影響較大之行業設定為實驗組，較不受該政策影響之行業作為控制組，探討台灣實施的一例一休政策對工時與薪資的影響。實證結果發現，一例一休政策顯著降低工時，確實能達到該政策的目的。在薪資方面，本文發現一例一休政策對月薪與時薪的影響相似，在短期間內，對整體勞工的薪資具有顯著負面效果；而當政策實施一段時間後，隨著調升最低薪資與鬆綁一例一休政策，負面效果轉弱且不顯著。此外，本文亦使用 2016–2017年人力運用調查，以分量迴歸 (quantile regression) 的估計方法，觀察政策效果是否會對不同分位點的時薪勞工有不同的影響。實證結果顯示，一例一休政策對薪資的顯著負面效果集中在中、低時薪者 (約占整體 60%)，而對高時薪者 (約占整體 40%) 則不具有顯著效果。 ;This paper examines the impact of Taiwan’s “one fixed day off and one flexible rest day” policy on working hours and wages. Using the 2014–2018 Manpower Utilization Survey and the 2016–2017 Manpower Utilization Quasi-Longitudinal Data, this study adopts two approaches: the difference-in-differences (DID) method and the first difference method. The empirical results indicate that the policy does significantly reduce the number of working hours. In terms of wage, the policy has a negative impact on both monthly and hourly wage. For the short sample period, it has a significant negative effect on the overall wages. However, the magnitude becomes smaller and turns to be insignificant when using the data for a longer sample period. By using the quantile regression to evaluate the possible heterogeneous effects among workers with different hourly wages, the result shows that the negative effect is more pronounced for low- and median-wage workers (about 60%), rather than high-wage workers.
